These items are taken from the financial statements of Carla Vista Ltd. at December 31, 2018: Accounts payable $22,050 Interest expense $5,300 Accounts receivable 18,780 Interest payable 3,800 Accumulated depreciationbuildings 53,600 Land 185,970 Accumulated depreciationequipment 20,470 Long-term investments 30,970 Service revenue 187,040 Mortgage payable 102,000 Buildings 137,800 Operating expenses 159,680 Cash 28,040 Prepaid insurance 1,400 Common shares 138,000 Retained earnings, January 1 118,520 Equipment 70,100 Supplies 1,840 Income tax expense 5,600

at $32,500 of the mortgage payable will be paid in 2019. (List Current Assets in order of liquidity. List Property, Plant, and Equipment in order of Land, Buildings, and Equipment.) hat $32.500 in order will be pai statement of financial position. Assume th CARLA VISTA LTD Statement of Financial Position Prepare a Assets Liabilities and Shareholders' Equity